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Post Synaptek ruling - PCG's advice still "don't tick the box"


For the last month the PCG has been advising members not to tick the IR35 box on their P35's until after the Synaptek verdict.

Judgement was finally handed down on Friday 28 March, and although it was not a personal victory for Gordon Stutchbury, there were positive aspects for the wider freelance community.

This case demonstrates the underlying importance of two key pieces of advice that the PCG has been highlighting strongly since the introduction of IR35.

The first message is freelancers should not invite investigation by voluntarily submitting their contracts to the Inland Revenue, nor should they declare themselves IR35 caught by ticking the P35 box referring to personal service company (PSC) legislation.

The second key point is that one should obtain professional advice at the outset.

Gordon Stutchbury, despite being in business on his own account, declared himself IR35 caught and represented himself at the General Council. He has learnt the hard way about the disadvantages of not seeking professional and independent advice straight away and of trying to represent himself.



Apr 3, 2003

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